Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...
CA, CS, CMA : A summary of key updates for Income Tax, GST, RBI, and legal matters issued from April 7-13, 2025, including exemptions, tax forms...
Service Tax : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...
Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...
Custom Duty : CESTAT, Allahabad penalizes Commissioner for delaying Tribunal order implementation. Rs. 2,00,000 penalty imposed, and contempt pr...
CA, CS, CMA : CESTAT e-Filing Software User Manual explains about New User Registration, User Home Page Navigation, Filing, (Petition/Appeal) ...
Goods and Services Tax : This is the fourth year since the introduction of GST in July, 2017. Despite a sizeable liquidation of appeals under the Sabka Vis...
Excise Duty : The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate T...
Service Tax : The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1...
Excise Duty : RECENTLY the President of India was pleased to discharge Hon'ble member of the CESTAT Mr. PK Das, just a day before he was to comp...
Custom Duty : CESTAT examined whether Bluetooth headsets should be treated as communication devices or ordinary headphones. It held that devices...
Service Tax : The Tribunal examined a service tax demand raised on the basis of DGARM data and financial statements. It held that reliance solel...
Custom Duty : CESTAT Delhi held that food testing kits were wrongly described as being for “diagnostic use only” to claim a customs exemptio...
Service Tax : CESTAT Chennai held that villas constructed on separate plots under individual agreements and approvals do not constitute a reside...
Service Tax : The Tribunal held that interest under Section 75 of the Finance Act is mandatory when service tax is paid after the due date. Admi...
Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...
Goods and Services Tax : Applications are being invited for 2 anticipated vacancies of Member (Technical) and 4 anticipated vacancies of Member (Judicial) ...
CA, CS, CMA : Representations have been received from the Bar Associations requesting for physical hearing of appeals. As there is improvement i...
Custom Duty : F No. 01(05)/Circular/CESTAT/2021 Customs, Excise and Service Tax Appellate Tribunal West Block No. 2, R.K. Puram, New Delhi-11006...
Goods and Services Tax : Representations have been received from the Bar Associations at Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of ...
CESTAT Kolkata held that no demand of service tax can be made simply based on the difference between the Balance Sheet and the ST-3 returns without providing any explanation about the nature of service on which service tax is payable. Thus, order is set aside to that extent.
CESTAT held that Customs Brokers Licensing Regulations cap penalties at ₹50,000. The Revenue cannot seek a higher penalty or licence revocation beyond what the rules permit.
CESTAT held that dummy export documents prepared for internal charge calculation did not amount to fraud. With no evidence of misuse, penalties on the CFS and its officials were quashed.
The tribunal remanded the case after finding that the customs authorities failed to explain how the enhanced value was arrived at. It held that valuation being the foundation for duty and penalties must be supported by a clear methodology.
CESTAT held that duty drawback must be recovered when genuine sale proceeds of exports are not realised. Mere receipt of unrelated remittances does not satisfy Rule 16A.
The tribunal held that since the IEC alert was lifted after the original order, the refund claim required fresh consideration. The matter was remanded to allow document submission and lawful adjudication.
CESTAT held that failure to intimate change of address and return of postal notices showed lack of bona fides. Appeals filed late were rightly rejected as time-barred.
CESTAT confirmed confiscation and penalties where memory cards were hidden inside declared metal clips. Mis-declaration and concealment justified duty demand and penalties.
CESTAT Delhi held that recovery of duty under section 28(1) of the Customs Act for violation of condition of license not sustained as no allegation of violation raised by DGFT who issued the import license. Accordingly, order set aside and appeal allowed.
CESTAT Chennai held that Polyvinyl Chloride [PVC] Suspension Resin Grade are correctly classifiable under Customs Tariff Heading [CTH] 3904.21. Accordingly, the order is set aside and appeal is allowed.
